EXHIBIT 23.3

                              CONSENT OF KPMG LLP
                              -------------------

The Board of Directors

Symphonix Devices, Inc.:

We consent to the use of our report incorporated herein by reference and to the
reference to our firm under the heading "Experts" in the prospectus.

                                       /s/ KPMG LLP

San Francisco, California

November 8, 2001